GST Refund Overview
GST Refund can be claimed in various situations including exports, inverted duty structure, excess payment, and accumulated ITC. Here's a complete guide to the refund process.
When Can You Claim GST Refund?
- Export of goods/services (with or without payment of tax)
- Supplies to SEZ units/developers
- Inverted duty structure (higher input tax than output)
- Excess payment of tax
- Finalization of provisional assessment
- Pre-deposit refund after appeal
Documents Required for GST Refund
For Export Refund:
- Shipping Bill / Bill of Export
- Export invoices
- Bank Realization Certificate (BRC)
- Statement of invoices (Annexure A)
- Declaration for no prosecution
For ITC Refund:
- Statement of invoices for inward supplies
- Details of ITC availed and utilized
- CA Certificate for refund above ₹2 lakhs
- Declaration and undertaking
Step-by-Step Refund Process
- Login to GST Portal
- Navigate to Refund: Services > Refunds > Application for Refund
- Select Refund Type: Choose appropriate refund category
- Fill Details: Enter tax period and refund amount
- Upload Documents: Attach required supporting documents
- Submit Application: File with DSC or EVC
- ARN Generated: Track application status
- Verification: Officer may seek clarification
- Refund Order: Sanctioned amount credited to bank
Refund Timeline
Normal refund: 60 days from application. Provisional refund (90%): 7 days for exports.
Expert Assistance
InputTax.in specializes in GST Refund claims. Maximum refund with proper documentation and follow-up.